BO hired AD college as consultants to develop a pilot coaching program. The training pilot coaching materials developed were copyrighted by BO in November 2020 for the next 50 years. However, BO is expected that with new air plans every ten years, an updated must be accomplished every ten years. BO bookkeeper has expenses the consulting fees of $225,000. BO expected the program to be more profitable than other programs they have as its pieces of equipment are equipped with the newest technologies and recognise by Airbus. Managers receive a 5% bonus based on income growth before taxes for the year. BO implement IFRS